The Nature of Fiscal Policy in Islam as an Effort to Realize The Concept of Prosperity

This study aims to find out and explain about the nature of fiscal policy in Islam as an effort to create a society based on a balanced wealth distribution. This research is descriptive analysis using qualitative data as the type of research and literature study as one of the data collection techniques. This research concludes that: First, in Islam there are limits on fiscal policy as a step to change the tax or expenditure system with the aim of overcoming the economic problems faced by the government; Second, Islamic fiscal policy became part of the religious (diyanatan) and state (qadaan) provisions; Third, fiscal policy instruments in Islam include state revenues and expenditures, which in turn are managed to realize the concept of prosperity.